https://www.taxtmi.com/caselaws?id=61979 Assessment proceedings against a deceased person's estate are void when notice is issued only to one legal representative and not to all legal representatives, because each representative must be brought on record and served before the assessment is completed. A defect at the threshold is not a mere irregularity that can be cured by remand; it goes to the validity of the proceedings themselves. The proper consequence is annulment of the assessment, not setting it aside for fresh action. en-us Wed, 19 Mar 1986 00:00:00 +0530 Mon, 17 Jan 2011 13:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61979 Assessment proceedings against a deceased person's estate are void when notice is issued only to one legal representative and not to all legal representatives, because each representative must be brought on record and served before the assessment is completed. A defect at the threshold is not a mere irregularity that can be cured by remand; it goes to the validity of the proceedings themselves. The proper consequence is annulment of the assessment, not setting it aside for fresh action. Case-Laws Income Tax Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61979